视听资料是指用录音、录像、拍照或电子计算机储存等方法记录下来的有关案件的真实材料，如录音带、录像带、摄影胶片和照片、计算机软盘等。近年来随着录音、录像和拍照等先进取证手段的使用，视听资料作为《行政诉讼法》规定的７种行政诉讼证据之一，成为介于书证与物证之间 Audio-visual material refers to the authentic materials of the cases recorded in the form of audio recording, video recording, photographing or electronic computer storage, such as audio tapes, video tapes, photographic films and photographs, computer floppy disks and the like. In recent years, with the use of advanced means of forensics, such as recording, video recording and photographing, audio-visual materials have become one of the seven administrative litigation evidences stipulated in the Administrative Procedure Law,